Pengaruh Elemen Fraud Diamond Terhadap Korupsi pada Pemerintah Daerah di Indonesia
DOI:
https://doi.org/10.30640/jumma45.v4i1.4075Keywords:
Capability, Corruption, Fraud Diamond, Opportunity, PressureAbstract
This study aims to examine how the four elements of the Fraud Diamond theory—pressure, opportunity, rationalization, and capability—affect corruption in Indonesian local governments during the 2022–2023 fiscal years. Using multiple linear regression analysis and secondary data from official reports, this research analyzes 105 local governments. The results show that only the opportunity element significantly affects corruption. This implies that less transparent budget management may create greater chances for corrupt practices. The study highlights the importance of strengthening internal control and transparency to mitigate corruption.
References
Abdullahi, R., & Mansor, N. (2015). Fraud Triangle Theory and Fraud Diamond Theory: Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), 38–45. https://doi.org/10.6007/IJARAFMS/v5-i4/1823
ACFE (Association of Certified Fraud Examiners). (2016). Report to the nations on occupational fraud and abuse. ACFE.
ACFE Indonesia. (2020). Laporan fraud Indonesia 2020. ACFE Indonesia.
Achmad, T., Nugraha, P., & Fitri, A. (2022). Pengaruh tekanan anggaran terhadap perilaku korupsi di sektor publik. Jurnal Akuntansi dan Keuangan Publik, 12(2), 87–102.
Achmad, T., Rahman, A. F., & Mukti, A. D. (2022). Public sector financial management and corruption: An empirical study in local governments. Journal of Public Budgeting, Accounting & Financial Management, 34(3), 287–305.
Achmad, T., Rustiarini, N. W., & Tarigan, J. (2022). The effect of budget ratios on corruption in local governments. Journal of Public Budgeting, Accounting & Financial Management, 34(1), 50–75. https://doi.org/10.1108/JPBAFM-10-2020-0176
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2012). Fraud examination (4th ed.). Cengage Learning.
Apriani, D. (2020). The effect of internal control and individual morality on fraud tendency in public sector organizations. Journal of Accounting and Finance, 15(1), 112–125.
Apriani, R. (2020). Rasionalisasi dalam teori fraud triangle dan implikasinya terhadap korupsi di sektor publik. Jurnal Ekonomi dan Bisnis, 25(1), 45–60.
Apriliana, S., & Agustina, L. (2017). The effect of fraud triangle on the tendency of accounting fraud in local government. International Journal of Economics and Financial Issues, 7(1), 524–529.
Badan Pemeriksa Keuangan (BPK). (2022). Laporan hasil pemeriksaan atas laporan keuangan pemerintah daerah tahun anggaran 2022–2023. Jakarta: BPK RI.
Badan Pengawasan Keuangan dan Pembangunan (BPKP). (2023). Penilaian kapabilitas APIP dan maturitas SPIP pemerintah daerah tahun 2022–2023. Jakarta: BPKP RI.
Corrado, G., & Rossetti, C. (2018). Corruption and public sector spending: A comparative study between Nigeria and Italy. Journal of Economic Perspectives, 32(4), 215–230.
Cressey, D. R. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738–743. https://doi.org/10.2307/2086606
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Crowen, H. (2011). Fraud pentagon model: Enhancing fraud detection frameworks. Academic Press.
Desviana, N., Yurniwati, & Septiani, T. (2020). Rationalization in fraud pentagon: Empirical evidence from Indonesia. Jurnal Akuntansi Multiparadigma, 11(2), 377–394. https://doi.org/10.21776/ub.jam.2020.011.02.10
Didi, K., & Kusuma, H. (2018). Fraud and its prevention in accounting practices. Jakarta: Pustaka Akademik.
Dorminey, J. W., Fleming, A. S., Kranacher, M., & Riley, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555–579.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
Fatimah, F., Rochmansjah, R., & Saputra, R. (2014). The role of internal control in preventing fraud in local governments. Jurnal Akuntansi dan Auditing Indonesia, 18(1), 25–40.
Festinger, L. (1957). A theory of cognitive dissonance. Stanford University Press.
Fitri, A. (2020). Internal control system and corruption prevention in local governments. Journal of Government Auditing, 8(1), 45–60.
Fitri, Y. (2020). Sistem pengendalian internal sebagai instrumen dalam mencegah fraud di pemerintahan daerah. Jurnal Akuntansi dan Governance, 5(2), 67–78.
Fuadi, A., & Mabrur, A. (2021). Fraud diamond theory: Understanding corruption in local government. Journal of Governance and Integrity, 3(2), 105–120.
Fuadi, F., & Mabrur, R. (2021). Analisis pengaruh kapabilitas audit internal terhadap tingkat korupsi di pemerintah daerah. Jurnal Pengawasan dan Akuntabilitas, 9(1), 44–58.
Fuadi, M., & Mabrur, M. (2021). Pengaruh kapabilitas APIP terhadap pencegahan fraud di sektor publik. Jurnal Akuntansi Publik, 7(1), 55–68.
Fuadi, T. A., & Mabrur, M. (2021). The effectiveness of internal government auditors in preventing corruption in Indonesia. International Journal of Public Sector Management, 34(2), 210–228.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
Halim, A., & Abdullah, S. (2006). Public sector governance and agency theory perspective. Jakarta: Salemba Empat.
Handayani, T. (2022). The role of e-government and APIP capability in reducing corruption in Indonesia. Journal of Public Administration and Governance, 10(3), 88–105.
Hastuti, R., & Wiratno, A. (2020). Transparency and accountability in reducing corruption risk: Evidence from local governments in Indonesia. Journal of Government Financial Management, 69(1), 18–32.
Hidayat, R., & Susanti, R. (2021). Fraud prevention in local government: Role of internal control and organizational commitment. Jurnal Akuntansi Multiparadigma, 12(3), 521–536.
Isgiyarta, J., Setiawan, D., Pertiwi, P. R., & Arfan, M. (2020). Determinants of corruption in Indonesian local governments: The role of internal control and audit. Jurnal Akuntansi dan Keuangan Indonesia, 17(2), 115–130. https://doi.org/10.21002/jaki.2020.06
Komite Standar Akuntansi Pemerintahan (KSAP). (2023). Standar akuntansi pemerintahan berbasis akrual. Jakarta: KSAP.
Kurnia, R., & Handayani, S. (2020). Fraud triangle analysis on financial statement fraud: A study on Indonesian local government. Jurnal Akuntansi dan Keuangan Daerah, 15(2), 144–160.
Mardiasmo. (2018). Akuntansi sektor publik. Yogyakarta: Andi.
Murtanto, M. (2021). Fraud triangle, internal audit, and good governance in preventing fraud. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 7(1), 85–100.
Ningrum, R. P., & Utami, W. (2020). Effect of budget pressure and organizational commitment on tendency of fraud with moral as moderation. Jurnal Akuntansi, 24(2), 178–192. https://doi.org/10.24912/ja.v24i2.605
Nurhidayat, I., & Yaya, R. (2017). Evaluation of internal audit capability of Indonesian public sector: A comparative study. Jurnal Akuntansi Pemerintah, 2(1), 23–36.
Prasetyo, E. A., & Sari, D. K. (2020). Whistleblowing and the effectiveness of fraud prevention in the Indonesian government sector. Jurnal Pengawasan Keuangan Negara, 8(1), 34–50.
Pratama, A. B. (2020). Fraud prevention in the public sector: The role of internal control and ethical leadership. Jurnal Akuntabilitas Keuangan Negara, 6(2), 112–128.
Pratomo, D., & Riyadi, R. (2018). Analysis of budgetary slack using the fraud triangle approach. Jurnal Ilmu dan Riset Akuntansi, 7(4), 1–18.
Putra, R. D., & Pamungkas, I. D. (2020). Pengaruh good governance dan pengendalian internal terhadap pencegahan kecurangan di sektor publik. Jurnal Riset Akuntansi dan Keuangan, 8(2), 112–123.
Putri, M. A., & Hermawan, R. (2021). Fraud pentagon analysis in detecting financial statement fraud: Empirical study in Indonesia. Jurnal Akuntansi, 25(1), 59–72. https://doi.org/10.24912/ja.v25i1.732
PwC Indonesia. (2020). Fraud survey 2020: Fighting fraud in the new normal. https://www.pwc.com/id/en/publications/ia-fraud-survey-2020.html
Rahmawati, Y., & Ramadhani, D. (2021). Fraud prevention and detection in Indonesian local governments: A study using fraud triangle theory. Jurnal Akuntansi dan Keuangan Daerah, 16(1), 44–58.
Ramdani, Z., & Lestari, E. (2019). Fraud triangle, whistleblowing, and ethical culture in public sector fraud prevention. Jurnal Etika dan Akuntabilitas Publik, 5(1), 65–80.
Ratmono, D., & Huda, N. (2021). Good governance, fraud prevention, and internal control in local governments. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 7(2), 167–183.
Rizky, A., & Rizal, M. (2022). Budget pressure and unethical behavior in public organizations: A fraud triangle perspective. Jurnal Ekonomi dan Kebijakan Publik, 13(2), 88–104.
Rustiarini, N. W., & Sugiarti, R. (2021). Fraud triangle and whistleblowing: The Indonesian public sector context. Jurnal Keuangan dan Perbankan, 25(1), 22–35.
Ruzie, M., & Fitriah, F. (2021). Internal control and fraud prevention in local governments: A case study from Indonesia. Jurnal Ilmu Pemerintahan, 9(1), 1–14.
Sari, M. E., & Fitriani, L. (2020). The influence of internal auditor capability and government internal control system on fraud prevention in Indonesia. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 6(2), 102–120.
Setiawan, D., & Puspitasari, Y. (2020). Exploring fraud diamond factors in corruption cases of local governments in Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 17(2), 123–138.
Supriyadi, M., & Yuniawan, A. (2022). Fraud pentagon analysis on corruption tendencies in Indonesian regional governments. Jurnal Dinamika Akuntansi dan Bisnis, 9(1), 23–36.
Syahputra, H., & Mulyadi, M. (2021). Organizational culture and fraud in the public sector: The mediating role of internal control. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 7(2), 144–160.
Widyaningrum, A. K., & Rizki, F. N. (2020). APIP capability and SPIP maturity on local government fraud prevention. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 6(1), 66–80.
Yayuk, S., & Lestari, P. (2021). Fraud triangle perspective in analyzing corruption in Indonesian local governments. Jurnal Ilmiah Akuntansi dan Bisnis, 6(1), 34–47.
Yusof, N. Z. M., & Jainudin, N. A. (2014). Assessing fraud risk factors: Evidence from the Malaysian banking sector. Procedia - Social and Behavioral Sciences, 164, 515–521. https://doi.org/10.1016/j.sbspro.2014.11.123
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
